Final Exam – Annual Federal Tax Refresher#3

Which of the following best reflects the IRS’s approach under Code Section 183 when determining if an activity is a business or a hobby?

The IRS only considers whether the activity has made a profit in the current year.

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The IRS automatically treats any activity with a loss as a hobby.

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The IRS uses a set of factors to evaluate the taxpayer’s intent to earn a profit.

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The IRS classifies any activity related to a taxpayer's personal interest as a hobby.

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Which of the following is a key characteristic of “listed property” under IRC Section 280F that affects the deductibility of its business use expenses for the 2025 tax year?

It must be used exclusively for business more than 50% of the time.

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It includes all tangible personal property used in a trade or business.

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It is primarily real estate used for business purposes.

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It is subject to a simplified depreciation method, regardless of its business use percentage.

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For the 2025 tax year, consider a single individual with a taxable income of $45,000. They sell a stock they held for two years and realize a long-term capital gain of $5,000. What would be the capital gains tax rate applied to this $5,000 gain?

0%

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15%

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20%

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The individual's ordinary income tax rate.

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Which of the following statements correctly distinguishes between Form 1099-DIV and Form 1099-B?

Form 1099-DIV reports proceeds from the sale of securities, while Form 1099-B reports dividends and interest income.

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Form 1099-DIV reports dividends and distributions, while Form 1099-B reports proceeds from the sale of securities.

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Form 1099-DIV is issued only for mutual fund investments, while Form 1099-B is issued for stock investments only.

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Form 1099-DIV reports only income from real estate investments, while Form 1099-B is for income from savings accounts.

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A paid tax return preparer prepares a 2025 tax return for a client, claiming a deduction for business expenses that lacks reasonable basis. Due to this, the client’s tax liability is understated. Which of the following statements accurately describes a potential penalty the preparer could face under IRC Section 6695(a) for this understatement on a return filed in 2026?

A penalty of $65.

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A penalty of $650.

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A penalty equal to the amount of the tax understatement.

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The greater of $1,000 or 50% of the income derived (or to be derived) by the preparer with respect to the return.

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A paid tax return preparer completes a 2025 income tax return for a client and delivers it to the client for filing. Which of the following scenarios would constitute a potential violation of IRC Section 6695(b)?

The preparer signs the return using a stamp of their signature instead of a manual signature.

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The preparer provides the client with an electronic copy of the return but fails to also provide a paper copy

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The preparer fails to manually sign the preparer section of the tax return before providing it to the client for filing.

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The preparer includes their PTIN on the return but forgets to include their business address.

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In order to participate in the AFSP for the 2026 filing season, the preparer must complete the Record of Completion requirements by…

Midnight September 15, 2025

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Midnight December 31, 2025

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Midnight December 31, 2026

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Midnight January 1, 2026

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Which statement will restrict you on eligibility for the AFSP Program.

Disbarred, suspended or disqualified from practice before the IRS under Circular 230,

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Compliance with personal federal tax obligations.

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Obtain necessary continuing education before December 31 of given year

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Have an active PTIN for the year of participation

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Completion of The Annual Filing Season Program (AFSP) allows tax return preparers to represent clients whose returns they prepared and signed in which of the following categories:

With IRS customer service representatives

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With the Taxpayer Advocate Service

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During initial audits

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All of the Above

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Completion of The Annual Filing Season Program (AFSP) allows tax return preparers to represent clients whose returns they prepared and signed in which of the following categories:

With IRS customer service representatives

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With the Taxpayer Advocate Service

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During initial audits

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All of the Above

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Under what circumstances married but separated spouses can choose to be treated as not married for the purpose of claiming EITC.

They must have a qualifying child living with them for more than half the year

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Do not have the same principal residence as the other spouse for at least the last six months out of the year.

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Are legally separated according to their state law under a written separation agreement or a decree of separate maintenance and not live in the same household as their spouse at the end of the tax year for which the EITC is being claimed. Taxpayers should file Schedule EIC – Form 1040 and check the box showing them as married filing separately with a qualifying child.

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All of the Above

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A dependent who is a qualified child for the purposes of the child tax credit should be which of the following:

Under the age of 17 at the end of the year

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Claimed as a dependent on another tax return

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Lived with the taxpayer for at least 4 months

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Provided more than half of his/her own support for the year

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Betty has three qualifying children and files her federal income tax return as HOH. What is the completed phaseout amount for 2025 to qualify for EITC ?

$50,434

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$61,555

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$64,430

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$68,675

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All of the following carry value as forms of Earned Income, EXCEPT

wages

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interest on saving

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business/self-employment income

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nontaxable combat pay

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Which of the following is TRUE regarding Form 1040-ES, Estimated Tax for Individuals?

Form 1040-ES is used by individuals who have no withholding from their wages or other sources of income.

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Form 1040-ES must be filed quarterly regardless of whether the taxpayer owes taxes or not.

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Form 1040-ES can only be used by self-employed individuals to report income.

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Form 1040-ES is only required if you have income from investments, such as interest or dividends.

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Which of the following scenarios correctly describes what is deductible under the Educator Expense Deduction for 2026?

An eligible educator buys a set of exercise mats for use in a health class teaching students how to stretch. These exercise mats are deductible under the Educator Expense Deduction.

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An eligible educator buys educational charts and books on healthy eating and nutrition for use in a health class. These materials are deductible under the Educator Expense Deduction.

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An eligible educator buys dumbbells and treadmills for use in a physical education class. These items are deductible under the Educator Expense Deduction as long as they are used for general fitness instruction.

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An eligible educator buys exercise mats and sporting equipment for a physical education class. These items are deductible under the Educator Expense Deduction as long as they are used for health education.

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Which of the following statements is true regarding IRA contribution limits for 2026?

The contribution limit for Traditional and Roth IRAs in 2026 is $6,000, with no additional catch-up contributions allowed.

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You can contribute up to $7,500 to a Traditional IRA and a Roth IRA combined if you are 50 or older.

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The contribution limit for both Traditional and Roth IRAs combined in 2026 is $6,500, with an additional $1,000 catch-up contribution allowed for individuals aged 50 and older.

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The combined contribution limit for Traditional and Roth IRAs in 2026 is $7,000, and there is no catch-up contribution allowed for people aged 50 or older

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For the 2025 tax year, which of the following scenarios describes alimony payments where the payer would be able to deduct the payments on their federal income tax return?

Payments made under a divorce agreement executed in 2022.

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Payments made under a separation agreement executed in 2019.

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Payments made under a divorce decree executed in 2018 that was modified in 2020 to expressly state the alimony would be non-deductible.

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Payments made under a legal separation agreement executed in 2017 that has not been modified since 2018.

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For the 2025 tax year, if you receive digital assets as income (e.g., from staking rewards, mining activities, or as payment for services rendered), where would this income primarily be reported on your federal income tax return?

Directly on Form 8949, Sales and Other Dispositions of Capital Assets.

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As a non-taxable event, requiring no specific reporting.

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As ordinary income on Schedule 1 (Form 1040), or on Schedule C (Form 1040) if it constitutes business income.

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On a new, dedicated "Digital Asset Income" form, separate from existing schedules.

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What is a net operating loss (NOL)?

When a taxpayer can't pay their taxes due to bankruptcy or insolvency

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When a taxpayer's short-term gains exceed their long-term losses

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When a taxpayer chooses to take a certain deduction rather than add up all of their losses

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When a taxpayer's deductions for the tax year are more than their income

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Which of the following statements is true when taking a deduction for the interest paid on a mortgage debt?

The homeowner's premiums along with the interest is deductible.

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A deduction is taken on 50% of the interest paid.

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Home equity interest is deductible only if the proceeds were used to buy, build or substantially improve your home.

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The interest is not deductible.

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Which of the following statements is MOST ACCURATE regarding the recordkeeping and documentation requirements for claiming deductions on Schedule A (Form 1040)?

Taxpayers are generally required to keep records supporting their deductions for 1 year after filing, as the IRS typically audits within that timeframe.

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For a cash contribution of $250 or more to a qualified charity, a canceled check alone is sufficient documentation for IRS purposes.

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All documentation, such as receipts and acknowledgments, must be submitted to the IRS along with Schedule A when filing your tax return.

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The primary purpose of keeping records is to substantiate the amount and validity of deductions claimed in case of an IRS audit, and records should include proof of payment, amount, date, payee, and description.

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Which of the following statements is incorrect with respect to a taxpayer itemizing on their 2024 tax return?

Amounts paid for qualified long term services are not deductible medical expenses

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A taxpayer can choose between state income taxes and states sales taxes to deduct as an itemized deduction

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A taxpayer cannot deduct hobby expenses as an itemized deduction

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There is a limitation on the amount a taxpayer can claim as an itemized deduction for state and local taxes

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The $10,000 limit on the amount of deduction for state and local tax is not for which filing status?

married filing jointly status

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single

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head of household

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Married Filing Separately

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Which of the following statements accurately reflects the rules for claiming a casualty loss deduction due to a federally declared disaster for tax years 2018 through 2025?

Only taxpayers who itemize deductions can claim a casualty loss deduction, regardless of the disaster's federal status

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Taxpayers can claim a casualty loss deduction for any personal property loss, even if the event is not a federally declared disaster.

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Taxpayers affected by a federally declared disaster can claim a casualty loss deduction without itemizing deductions, subject to specific conditions

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Casualty loss deductions are only available for business or income-producing property losses, not personal-use property.

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In 2025, a taxpayer has an adjusted gross income (AGI) of $100,000 and makes a $70,000 cash contribution to a qualified public charity. The IRS allows a deduction for cash contributions up to 60% of AGI in a given year. What is the maximum deduction allowed in 2025, and what happens to the excess contribution?

$70,000 is fully deductible in 2025; no carryforward applies.

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$60,000 is deductible in 2025; $10,000 is carried forward for up to 5 years.

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$50,000 is deductible in 2025; $20,000 is carried forward for 3 years.

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$60,000 is deductible in 2025; $10,000 is forfeited.

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Some municipal bonds are considered triple exempt, and are considered interest income, how would the interest be reported on the tax return?

The interest income would be reported as tax-exempt interest on Form 1040, Line 2a.

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The interest would be reported as other income.

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The taxpayer would not report the interest income for 3 year from the received date of 1099-Int

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The interest income would be reported as tax-exempt interest on Form 1040, Line 2a.

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There are certain reporting requirements when an individual engage in foreign accounts or transactions. A taxpayer must complete Schedule B, Part III on Form 1040 if any of the following occurs except:

The taxpayer is over age 65

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The taxpayer had a foreign account

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The taxpayer either received distributions from or granted/transferred funds to a foreign account

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The taxpayer had more than $1,500 of taxable interest or dividends

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Jimmy and Cheryl have foreign financial accounts totaling $12,500 for Tax Year 2025. They live in the United States and file jointly. Which statement about their FBAR and Form 8938 filing requirements is correct?

They must file FBAR because their accounts exceed $10,000, and they must file Form 8938 because their accounts exceed $100,000.

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They must file FBAR but do not have to file Form 8938 because their total foreign assets do not exceed the $100,000 threshold for joint filers living in the U.S.

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They only need to file Form 8938 because it replaces the FBAR filing requirement.

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They do not need to file either FBAR or Form 8938 because they earned no income from their foreign accounts.

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Which of the following is a key element in determining the gross income reported on Schedule C for a sole proprietorship?

The owner's personal living expenses paid from business profits.

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The cost of goods sold (COGS) directly related to the business revenue.

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The amount of self-employment tax paid on the business profits.

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The net profit of the business after deducting all business expenses.

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Under the simplified method of calculating the taxpayer’s deduction for business use of their home, what should be included in that calculation?

square footage of the space regularly and exclusively used for business, childcare, or storage of inventory or product

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wear and tear of furniture in the home due to increased time spent in there for work

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the full amount of mortgage interest, cost of utilities, and home maintenance fees for the building

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a percentage of the cost for meals eaten at home during workdays

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In 2025, Katie, a self-employed consultant, incurred $500 in business meal expenses while taking a client out to discuss a potential project. She also spent $300 on tickets to a sporting event to entertain a different client. Assuming these expenses were properly documented and directly related to her business, what is the total amount Katie can deduct for these expenses on her Schedule C?

$800

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$400

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$250

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650

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There is a presumption that an activity is engaged for profit if the activity…

generates a profit within ten years

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generates a profit in at least 1 out of 3 consecutive years

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generates a profit in at least 3 out of 5 consecutive years.

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has a loss for the 5 consecutive years

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Katie operates a photography business as a sole proprietorship, and she reports her income and expenses on Schedule C. Which of the following statements accurately reflects the IRS’s general record-keeping requirements for her business?

Katie only needs to keep records for expenses that she plans to deduct, not for all income received.

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She must keep all supporting documents, such as receipts, invoices, and bank statements, for a minimum of one year after the tax return due date.

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She should keep records for three years from the date she filed her original return or two years from the date she paid the tax, whichever date is later.

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Electronic records are not sufficient; all original records must be maintained in paper format.

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What is the main difference between Form 8949 and Schedule D?

Form 8949 is filed with a 1120 and Sch D is filed with Form 1040

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Form 8949 is a detailed itemization of gains from sales of capital assets. Schedule D is a summary of all capital gains.

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Schedule D is for short term capital gains

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Form 8949 is for long term gains

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For a taxpayer filing single in the taxable year 2025, what is the modified adjusted gross income (MAGI) range within which the $2,500 maximum deduction for student loan interest will be gradually reduced, as specified in Rev. Proc. 2024-40(.30)?

$0 to $85,000

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$85,000 or more

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Between $85,000 and $100,000

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$100,000 or more

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Certain types of student loan forgiveness are tax-free. This includes:

If a student was falsely certified for a loan by the school

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Cancellation due to death or permanent and total disability

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Teachers who meet certain criteria and work in low-income schools for a set period

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All of the above

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Which of these statements about the tax treatment of digital assets is false?

Virtual currency is treated as property and not as currency for federal tax purposes

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A taxpayer who “mines” virtual currency realizes gross income upon receipt

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Virtual currency received by an independent contractor, or an employee constitutes income

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For federal tax purposes, virtual currency is treated as other income.

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All of the following statements are true about IRS Direct File except:

There are no fees to use Direct File

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Direct File started as a pilot program in 12 states.

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Direct File will be available for the 2026 filing season

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Funding for Direct File came from the Inflation Reduction Act

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All of the following statements are true about unemployment compensation, except:

Unemployment is a social insurance designed provide benefits to most individuals out of work

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Unemployment compensation is taxable and reported as income on Schedule 1.

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Recipients have to meet eligibility requirements to qualify.

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Some or all of the benefits may be excluded from income in certain situations

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New IRS 1099K reporting requirements for payment networks like Paypal, Cashapp and Venmo will apply for tax year 2025. Based on the new requirements, which of the following will likely not receive a 1099K?

James who does not have a business uses Paypal to pay for his online orders. He spent $2500 in 2025.

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Frances who has a small sporting goods store and accept payment cards. Orders totaled $6000 in 2025.

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Billy accepts payment cards as a form of payment for his internet auction site, he estimated he received 8000 for payments in 2025

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Tammy, a tax preparer received Paypal payments totaling $3000 for her services in 2025

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All of the following statements are correct regarding ABLE plans except

Beneficiary controls the Fund

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Can have unlimited accounts in the Beneficiary's name

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Limited to only one account per Beneficiary

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Contributions to an ABLE account are not tax deductible.

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How might the information reported on Form 1099-QA, Distributions From ABLE Accounts, be affected by the changes introduced in Section 124 of the SECURE 2.0 Act?

Form 1099-QA will now include a field indicating the beneficiary's age of onset of disability.

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The threshold for issuing Form 1099-QA will increase due to the expanded eligibility for ABLE accounts.

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Starting with distributions made in the 2026 tax year, a potentially larger pool of individuals may receive Form 1099-QA due to the increased age of onset for ABLE account eligibility.

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The format of Form 1099-QA will be significantly revised to reflect the new age limit of 46

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Which of the following expenses is generally considered a qualified education expense for a Section 529 plan?

Monthly rent for an apartment while the beneficiary attends college less than half-time.

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Repayment of a parent's student loans.

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Tuition and fees for enrollment at an eligible university where the beneficiary is a full-time student.

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The cost of a new car for the beneficiary to commute to campus.

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Distributions from qualified retirement plans made to a person before he or she reaches 59½ are subject to additional tax of:

5%

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10%

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15%

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20%

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What is the difference between a pension and annuity? Select one:

Pensions are a savings pot the the guarantor pays into throughout their life; annuities are insurance products that a person buys as a lump sum for income security later in life

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One is a type of retirement plan and the other is related to stocks or bonds

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Pensions are insurance products that a person buys as a lump sum for income security later in life; annuities are a savings pot the the guarantor pays into throughout their life.

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There is no difference; they are synonyms for the same retirement plan

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Regarding Roth IRAs, unless an exception applies, an additional tax of what percent must be paid on the taxable part of any distributions that are not qualified distributions?

50%

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12%

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15%

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10%

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According to the Secure 2.0 Act, Section 109, which of the following statements is true?

The Act changed the RMD age to 73 for persons born in 1960

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There were no significant changes to Roth accounts.

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Section 109 allows those aged 60-63 to make higher catch-up contributions to workplace retirement plans.

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RMDs will revert back to age 72

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Under IRS rules, which of the following situations typically results in a 10% early withdrawal penalty from a Traditional IRA

aking a distribution at age 62 to pay for college tuition.

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Withdrawing funds at age 45 to take a vacation.

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Taking a qualified first-time homebuyer withdrawal of $10,000 at age 35.

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Rolling over funds from one Traditional IRA to another within 60 days.

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According to IRS Publication 5199, what is the main purpose of filing Form 14039, Identity Theft Affidavit, with the IRS?

To request an extension to file your tax return if your identity has been stolen.

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To report to the Social Security Administration that your Social Security number has been compromised.

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To officially notify the IRS that you are a victim of tax-related identity theft and request their assistance.

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To dispute an incorrect tax assessment or penalty you received from the

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Which of the following statements is true regarding IRS Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA?

Form 1099-SA is filed by the taxpayer to report annual contributions to an Archer MSA.

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Distributions reported on Form 1099-SA must be entered on Form 8853 if they are from an Archer MSA.

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Distributions from an Archer MSA are never taxable, so Form 1099-SA is for informational purposes only.

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Form 1099-SA is only used for reporting employer contributions to a Medical Savings Account.

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Which of the following statements is TRUE regarding payment of tax when a taxpayer cannot pay by the due date?

Taxpayers must always pay the full amount owed on the due date or face criminal penalties.

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Filing Form 4868 gives taxpayers an extension of time to pay their taxes.

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Taxpayers may request additional time to pay due to financial hardship by filing Form 1127.

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The IRS does not offer installment agreements for unpaid tax balances.

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According to IRS Notice 2025-05, which of the following statements is generally true regarding the choice between using the standard mileage rate and actual expenses for deducting vehicle costs?

Taxpayers must use the actual expense method in the first year a vehicle is used for business and can switch to the standard mileage rate in later years.

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If a taxpayer leases a vehicle and uses the actual expense method, they can switch to the standard mileage rate at any lease renewal.

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Employees can claim a miscellaneous itemized deduction for unreimbursed vehicle expenses incurred for their employer.

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If the standard mileage rate is chosen in the first year a vehicle is used for business, the taxpayer can choose between the standard rate and actual expenses in subsequent years.

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A U.S. citizen lives and works in Germany for all of 2025, earning $145,000 in wages from a German employer. She qualifies for the Foreign Earned Income Exclusion under the bona fide residence test and files a timely return. She has no housing exclusion. According to Rev. Proc. 2024-40(.39), which of the following is the correct way to report this income and exclusion on her 2025 U.S. tax return?

Report the full $145,000 as gross income on Form 1040, then deduct $130,000 on Schedule A as an itemized deduction.

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Report the full $145,000 as gross income on Form 1040, then claim a $130,000 foreign tax credit using Form 1116.

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Complete Form 2555 to calculate and exclude $130,000, report the remaining $15,000 on Schedule 1 (line 8), and transfer it to Form 1040.

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Complete Form 2555 to exclude $130,000, report the excluded amount on Schedule 1 (line 8), and include only the remaining $15,000 as taxable income on Form 1040

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Which of the following moving expenses can members of the Armed Forces deduct?

Movement of one's household goods and personal effects to the place of enlistment

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Packing, crating and shipping of household goods

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Travel and lodging to the new location

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All of the above

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Luz worked as a server in a restaurant throughout the 2025 tax year. She received $5,000 in cash tips from customers but did not report $1,500 of these tips to her employer. When Luz files her 2025 tax return, which of the following will be the primary purpose of Form 4137 regarding these unreported tips?

To claim a tax credit for the Social Security and Medicare taxes she paid on the reported tips.

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To report the full $5,000 in cash tips she received to the IRS.

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To calculate and pay the Social Security and Medicare taxes owed on the $1,500 in unreported tips.

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To request an extension of time to report her tip income to her employer.

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A taxpayer purchased a computer in 2025 and used it 35% for business. May she take a Section 179 deduction for 35% of the cost of the computer?

Yes, because it is used in a business.

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No, because no Section 179 is allowed if business use is less than 50%

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No, because the computer was purchased in 2024

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Yes, because property is always depreciable.

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Katie purchased a new Honda CRX (GVWR 6,000 lbs or less) for her business in 2025. Assuming she continues to use it for business purposes and has not fully depreciated it by the fourth tax year, what is the maximum amount she can deduct for depreciation for this vehicle in each succeeding tax year (i.e., the fourth year and beyond) for tax year 2025, according to IRS limits?

$19,600

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$11,800

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$7,060

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$6,960

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What are the benefits of rental property depreciation?

Depreciation can lower the annual tax liability for a rental owner

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A landlord can take advantage of tax deductions based on any renovations or repairs to help offset annual expenses

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Depreciation can be subtracted from your taxable income every year.

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All of the above

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Which of the following statements is false concerning depreciation on your rental properties?

You must have full ownership of the property.

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The property does not generate some form of income for you

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Your property must have a useful life value which is value that decreases over time

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The property must have a useful lifespan of at least one year or more.

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A small business owner in Mississippi purchases and places into service a new piece of qualifying equipment costing $1,000,000 during Tax Year 2025. Their total qualifying equipment purchases for the year do not exceed the phase-out threshold. What is the maximum amount this business owner can deduct under Section 179 for this equipment in 2025?

600,000

Correct Incorrect Correct answer

$1,000,000

Correct Incorrect Correct answer

$1,250,000

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$3,130,000

Correct Incorrect Correct answer

If a taxpayer needs more time to file their tax return, they may file for an extension, which will typically extend the due date of the return to …

July 15

Correct Incorrect Correct answer

June 15

Correct Incorrect Correct answer

September 15

Correct Incorrect Correct answer

October 15

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Which of the following is TRUE regarding the use of IRS Form 4868?

It provides an automatic extension to pay any tax due with your return.

Correct Incorrect Correct answer

It automatically grants an extension for both filing and paying your taxes for up to 6 months.

Correct Incorrect Correct answer

It only extends the filing deadline for 90 days and does not affect your payment deadline.

Correct Incorrect Correct answer

Filing Form 4868 grants an automatic extension to file but does not extend the deadline for paying taxes owed.

Correct Incorrect Correct answer

For the 2025 tax year, which of the following actions related to an IRA could potentially trigger the need to file Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts?

Making a timely, deductible contribution to a Traditional IRA.

Correct Incorrect Correct answer

Receiving a required minimum distribution (RMD) from a Traditional IRA.

Correct Incorrect Correct answer

Failing to withdraw the required minimum distribution (RMD) from a Traditional IRA by the deadline.

Correct Incorrect Correct answer

Rolling over funds from one Traditional IRA to another Traditional IRA within 60 days.

Correct Incorrect Correct answer

According to Section 109 of the SECURE 2.0 Act, for the 2025 tax year, the increased catch-up contribution limit for eligible participants aged 60 through 63 in employer-sponsored retirement plans is calculated as the greater of $10,000 or:

50% of the regular catch-up contribution limit for those age 50 and over.

Correct Incorrect Correct answer

100% of the regular catch-up contribution limit for those age 50 and over.

Correct Incorrect Correct answer

150% of the regular catch-up contribution limit for those age 50 and over.

Correct Incorrect Correct answer

Two times the regular catch-up contribution limit for those age 50 and over.

Correct Incorrect Correct answer

Which of the following expenditures would be reported on Part I of IRS Form 5695 for the 2025 tax year?

Replacement of exterior doors with ENERGY STAR-rated models

Correct Incorrect Correct answer

Installation of a geothermal heat pump system

Correct Incorrect Correct answer

Air sealing insulation in an existing home

Correct Incorrect Correct answer

Home energy audit by a certified contractor

Correct Incorrect Correct answer

Taxpayers who benefit from law’s special treatment to some kinds of incomes and special deductions and credits to certain expenses may have to pay an additional tax which is known as:

Minimum Additional Tax.

Correct Incorrect Correct answer

Alternative Minimum Tax

Correct Incorrect Correct answer

Special Additional Tax

Correct Incorrect Correct answer

Special Alternative Tax

Correct Incorrect Correct answer

As it pertains to the alternative minimum tax (AMT) in 2025, $88,100 is the amount of which of the following? Select one:

the exemption limit on certain tax benefits for Unmarried Individuals filers with high income

Correct Incorrect Correct answer

the full phaseout threshold for single filers

Correct Incorrect Correct answer

the max AGI a taxpayer can have if they want to claim the AMT

Correct Incorrect Correct answer

the initial phaseout threshold for joint filers

Correct Incorrect Correct answer

For tax year 2025, a child to whom the “kiddie tax” applies has earned income of $1,500. According to Rev. Proc. 2024-40, Section .02, subsection .12, what is the maximum Alternative Minimum Tax (AMT) exemption amount this child can claim?

$88,100

Correct Incorrect Correct answer

$1,500

Correct Incorrect Correct answer

$9,550

Correct Incorrect Correct answer

$11,050

Correct Incorrect Correct answer

For the estate of a decedent dying in calendar year 2025, what is the basic exclusion amount used to determine the unified credit against estate tax under § 2010?

$12,920,000

Correct Incorrect Correct answer

$13,610,000

Correct Incorrect Correct answer

$13,990,000

Correct Incorrect Correct answer

$14,250,000

Correct Incorrect Correct answer

In calendar year 2025, what is the annual gift tax exclusion for gifts made to a United States citizen, as specified in Rev. Proc. 2024-40(.43)?

$13.99 million

Correct Incorrect Correct answer

$190,000

Correct Incorrect Correct answer

19,000

Correct Incorrect Correct answer

There is no annual gift tax exclusion

Correct Incorrect Correct answer

In order for a charitable contribution to be deductible, it must be made to:

Registered organizations

Correct Incorrect Correct answer

Qualified tax exempt organizations

Correct Incorrect Correct answer

Federal Organizations

Correct Incorrect Correct answer

State Organizations

Correct Incorrect Correct answer

An individual is required to file 15 Forms 1099-NEC for the 2025 tax year. Due to a lack of reliable internet access in their rural location, they wish to file these returns on paper. What is the appropriate action they should take to potentially be excused from the electronic filing requirement?

Simply file the Forms 1099-NEC on paper by the due date.

Correct Incorrect Correct answer

File Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, to get more time to figure out electronic filing.

Correct Incorrect Correct answer

File Form 8508, Application for a Waiver from Electronic Filing of Information Returns, explaining their hardship.

Correct Incorrect Correct answer

Contact the IRS Small Business/Self-Employed division by phone to request a verbal waiver.

Correct Incorrect Correct answer

Taxpayer Stanford had their Earned Income Credit (EIC) disallowed by the IRS in a previous year. If Stanford believes they are now eligible for the EIC for the current tax year, what IRS form will Stanford likely need to file with their tax return to claim the credit?

Form 1040-X, Amended U.S. Individual Income Tax Return

Correct Incorrect Correct answer

Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return

Correct Incorrect Correct answer

Form 8862, Information To Claim Certain Credits After Disallowance

Correct Incorrect Correct answer

Schedule EIC (Form 1040), Earned Income Credit

Correct Incorrect Correct answer

Due diligence requirements for preparers include:

Completing form 8867 if they feel the taxpayer is providing inadequate, incomplete or inconsistent information

Correct Incorrect Correct answer

Completing all five parts of the 8867 with information provided by the taxpayer and the Eligibility Certification.

Correct Incorrect Correct answer

Assume answers on the 8867 or follow the default answers in the software

Correct Incorrect Correct answer

Not asking additional questions because of privacy laws

Correct Incorrect Correct answer

A paid tax return preparer is preparing a tax return for a client who is claiming the Earned Income Tax Credit (EITC). Which of the following actions, if performed by the preparer, would violate the due diligence requirements under Treasury Regulation §1.6695-2?

Completing Form 8867, Paid Preparer's Due Diligence Checklist, based solely on the information provided by the client without further inquiry, even though some information appears inconsistent.

Correct Incorrect Correct answer

Retaining a copy of the client's tax return and Form W-2.

Correct Incorrect Correct answer

Asking the client for documentation to support their qualifying child for the EITC and retaining copies of that documentation.

Correct Incorrect Correct answer

Having a general understanding of the eligibility rules for the Earned Income Tax Credit.

Correct Incorrect Correct answer

For what primary purpose is Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350, used?

To authorize a tax preparer to receive a taxpayer's refund directly.

Correct Incorrect Correct answer

To allow a taxpayer to pay their estimated taxes electronically.

Correct Incorrect Correct answer

To authorize an Electronic Return Originator (ERO) to electronically file an application for an extension of time to file an individual income tax return (Form 4868 or Form 2350) on the taxpayer's behalf.

Correct Incorrect Correct answer

To request a change of address with the IRS.

Correct Incorrect Correct answer

Individuals may qualify for a Clean Vehicle Credit for tax year 2025. Which of the following individuals would most likely qualify for the new Clean Vehicle Credit for a vehicle purchased and placed in service in 2025?

Jennifer, who is single with a modified adjusted gross income (MAGI) of $160,000, purchased a new electric SUV with an MSRP of $75,000 that was assembled in North America.

Correct Incorrect Correct answer

David, who is married filing jointly with a MAGI of $280,000, purchased a new electric sedan with an MSRP of $60,000 that was assembled in Europe.

Correct Incorrect Correct answer

Stephanie, who is a head of household with a MAGI of $200,000, purchased a new electric pickup truck with an MSRP of $78,000 that was assembled in North America and meets all battery sourcing requirements.

Correct Incorrect Correct answer

Robert, who is single with a MAGI of $140,000, purchased a new electric van with an MSRP of $85,000 that was assembled in North America.

Correct Incorrect Correct answer

According to IRC Section 30D(g), which of the following is a requirement for a taxpayer purchasing a new clean vehicle to elect to transfer the clean vehicle credit to the dealer?

he taxpayer must have a modified adjusted gross income (AGI) below a certain threshold.

Correct Incorrect Correct answer

The dealer must be a manufacturer of the clean vehicle.

Correct Incorrect Correct answer

The taxpayer must explicitly agree to transfer the credit to the dealer at the time of sale.

Correct Incorrect Correct answer

The vehicle's final assembly must have occurred outside of North America.

Correct Incorrect Correct answer

Which of the following accurately describes the impact of the Inflation Reduction Act on the Premium Tax Credit (PTC) through 2025, specifically regarding the income cap?

The income cap of 400% of the federal poverty line remains in place, limiting PTC eligibility.

Correct Incorrect Correct answer

While the income cap has been removed, the benchmark plan cost cannot exceed 8.5% of any individual's income for PTC eligibility.

Correct Incorrect Correct answer

With no income cap, higher-income individuals may now qualify for the PTC if the benchmark health insurance plan's cost is more than 8.5% of their income.

Correct Incorrect Correct answer

The Inflation Reduction Act eliminated the PTC for individuals with incomes above 400% of the federal poverty line.

Correct Incorrect Correct answer

For the 2025 tax year, a single individual named Bruce operates a qualifying sole proprietorship and has a taxable income of $150,000 (before the QBI deduction). His business meets all the general QBI requirements, and he has no aggregated businesses, prior-year disallowed losses, or other complex QBI situations. Which form should Bruce primarily use to calculate and claim his Qualified Business Income (QBI) deduction?

Form 1040, Schedule C.

Correct Incorrect Correct answer

Form 8995-A, Qualified Business Income Deduction.

Correct Incorrect Correct answer

Form 8995, Qualified Business Income Deduction Simplified Computation.

Correct Incorrect Correct answer

Form 1040, Schedule 1.

Correct Incorrect Correct answer

In case of any failure relating to a return or claim for refund filed in 2026, the penalty amount under §6695, what is the penalty amount for failure to exercise due diligence?

$60

Correct Incorrect Correct answer

$650 per failure

Correct Incorrect Correct answer

$600 per failure

Correct Incorrect Correct answer

a percentage of the refund

Correct Incorrect Correct answer

Under Internal Revenue Code 6695, there are several requirements relating to the tax preparers treatment of every tax return they prepare. Upon violation of any item under IRC 6695, penalties are assessed to the tax preparer. Which of the following is not a violation of IRC 6695

Failure to furnish a copy of the tax return to the taxpayer

Correct Incorrect Correct answer

Failure to sign the tax return

Correct Incorrect Correct answer

Failure to file correct information of a tax return

Correct Incorrect Correct answer

All of the above are violations of IRC 6695.

Correct Incorrect Correct answer

Which of the following statements regarding the Individual Taxpayer Identification Number (ITIN) and its application process via Form W-7 is TRUE?

An ITIN serves as a valid form of identification for obtaining legal work authorization in the United States.

Correct Incorrect Correct answer

To apply for an ITIN, individuals must submit Form W-7 along with original or certified copies of their foreign passport or other acceptable identification documents, generally attached to a valid federal income tax return.

Correct Incorrect Correct answer

U.S. citizens who do not have a Social Security Number (SSN) are required to apply for an ITIN using Form W-7.

Correct Incorrect Correct answer

An ITIN is primarily assigned to U.S. permanent residents who are awaiting their Social Security Number.

Correct Incorrect Correct answer

For an individual filing their U.S. federal tax return for Tax Year 2025, which of the following statements about ITIN expiration is TRUE?

An ITIN will expire on December 31, 2025, if it has not been used on a U.S. federal tax return for any of the tax years 2022, 2023, or 2024.

Correct Incorrect Correct answer

All ITINs issued before 2025 will expire at the end of Tax Year 2025, regardless of prior use.

Correct Incorrect Correct answer

ITINs with middle digits 90-99 (e.g., 9XX-90-XXXX) will automatically expire at the end of Tax Year 2025, regardless of when they were issued.

Correct Incorrect Correct answer

An ITIN never expires if the individual has an active U.S. bank account.

Correct Incorrect Correct answer

Based on IRS Revenue Procedure 2024-40, concerning the 2025 tax year, what would be the tax liability for Susan if she files as Head of Household with a taxable income greater than $17,000 but not exceeding $64,850?

$1,700.00 plus 12% of the excess over $17,000

Correct Incorrect Correct answer

10% of the taxable income

Correct Incorrect Correct answer

12% of the taxable income

Correct Incorrect Correct answer

$14,200

Correct Incorrect Correct answer

Which of the following statements is TRUE regarding the Qualified Transportation Fringe Benefit under Rev. Proc. 2024-40(.17)?

Employers can provide tax-free transportation benefits for parking, transit passes, and bicycle commuting, up to a total of $200 per month for 2025.

Correct Incorrect Correct answer

Employers are required to provide transportation benefits to employees, but only for public transit expenses.

Correct Incorrect Correct answer

The maximum exclusion for qualified transportation fringe benefits in 2025 is $300 per month for parking, $200 per month for transit passes, and $150 per month for bicycle commuting

Correct Incorrect Correct answer

Qualified transportation fringe benefits are fully taxable to employees and must be reported as wages

Correct Incorrect Correct answer

Which of the following does an ITIN do?

Qualifies a dependent for Earned Income Tax Credit purposes

Correct Incorrect Correct answer

Authorizes an individual to work in the U.S.

Correct Incorrect Correct answer

Provides an efficient way for a taxpayer without an SSN to file their taxes

Correct Incorrect Correct answer

Grants a taxpayer social security benefit

Correct Incorrect Correct answer

What must happen before an Electronic Return Originator (ERO) originates the electronic submission of the return?

Complete a personal information usage request from that has been signed by the taxpayer

Correct Incorrect Correct answer

Complete a signature authorization form (8879) that has been signed by the taxpayer

Correct Incorrect Correct answer

Complete an ERO authorization form that has been signed by the taxpayer

Correct Incorrect Correct answer

Complete an ERO agency form that has been signed by the taxpayer

Correct Incorrect Correct answer

Which statement is not correct regarding Safeguarding Taxpayer Information

Use Security Software (Anti-virus,Anti-spyware,Firewall,Drive Encryption such as Bitlocker)

Correct Incorrect Correct answer

Protect Stored Client Data (password protect files)

Correct Incorrect Correct answer

Recognize Phishing Scams (Do not click link in email. You may easily 'hover' the mouse cursor over the link where the actual destination of link is displayed.

Correct Incorrect Correct answer

Store records in a room or cabinet that is not locked when unattended.

Correct Incorrect Correct answer

According to Publication 4557, which of the following is generally a requirement for a small business that hires employees?

They are exempt from paying any employment taxes for the first year.

Correct Incorrect Correct answer

They need to obtain an Employer Identification Number (EIN) from the IRS.

Correct Incorrect Correct answer

They only need to report wages paid if they exceed $10,000 per employee annually.

Correct Incorrect Correct answer

They can choose whether or not to withhold federal income tax from their employees' wages.

Correct Incorrect Correct answer

For the 2025 tax year, Mark and Kit are married. Mark files his tax return separately from Kit. If Kit chooses to itemize her deductions, what is Mark required to do regarding his own deductions?

Mark can still choose to take the standard deduction.

Correct Incorrect Correct answer

Mark is also required to itemize his deductions, even if his standard deduction would be higher.

Correct Incorrect Correct answer

Mark can file as "Married Filing Separately" and claim half of Kit's itemized deductions.

Correct Incorrect Correct answer

Mark can file as "Single" to avoid this rule.

Correct Incorrect Correct answer

In 2025, your widowed mother lived with you for the entire year. Her gross income for the year was $5,300, consisting entirely of taxable interest. You provided 75% of her total support. Which filing status could you potentially use, and could you claim your mother as a dependent?

You could file as Head of Household, and you can claim your mother as a dependent.

Correct Incorrect Correct answer

You could file as Single, and you cannot claim your mother as a dependent.

Correct Incorrect Correct answer

You could file as Head of Household, and you cannot claim your mother as a dependent.

Correct Incorrect Correct answer

You must file as Single, and you can claim your mother as a dependent.

Correct Incorrect Correct answer

One must report the social security and Medicare taxes on unreported tips as additional tax on his/her return, if he/she received cash and charge tips in a month from a job, in excess of:

$10

Correct Incorrect Correct answer

$20

Correct Incorrect Correct answer

$30

Correct Incorrect Correct answer

$40

Correct Incorrect Correct answer

How should employees in a service industry position keep track of their tip income?

Writing information about tips in a tip diary

Correct Incorrect Correct answer

employees in the service industry don't have to report their tips

Correct Incorrect Correct answer

tip income is exempt from taxation

Correct Incorrect Correct answer

by expecting their employer to provide them with a final tally on their W-2

Correct Incorrect Correct answer

Which of the following types of income is nontaxable?

Severance pay

Correct Incorrect Correct answer

Federal tax refunds

Correct Incorrect Correct answer

Military pay

Correct Incorrect Correct answer

Sick pay

Correct Incorrect Correct answer

A written acknowledgment of contribution has to be obtained by the donor from the qualified organization for claiming deduction:

On a single contribution exceeding $250

Correct Incorrect Correct answer

On multiple contributions, exceeding $250 in total

Correct Incorrect Correct answer

On a single contribution exceeding $500

Correct Incorrect Correct answer

A taxpayer claiming a charitable donation deduction of $250 or more is also required to obtain and maintain record of a contemporaneous written acknowledgment for a charitable contribution.

Correct Incorrect Correct answer

According to IRS Publication 590-A, which of the following is a requirement to be eligible to contribute to a Traditional IRA for the 2025 tax year?

You must be under age 70½ by the end of the year.

Correct Incorrect Correct answer

Your modified adjusted gross income (MAGI) must be below a certain threshold, regardless of whether you are covered by a retirement plan at work.

Correct Incorrect Correct answer

You (or your spouse, if married) must not be covered by a retirement plan at work.

Correct Incorrect Correct answer

You must have taxable compensation during the year.

Correct Incorrect Correct answer

Certain tax professionals are exempt from taking the AFTR exam if they choose to participate in the AFSP. Who is exempt from the Consent to Adhere to Circular 230?

RTRP completed tax professionals

Correct Incorrect Correct answer

Enrolled Agents

Correct Incorrect Correct answer

CPAs

Correct Incorrect Correct answer

None of the above

Correct Incorrect Correct answer

For the 2025 tax year, Melissa received a Form SSA-1099 showing $18,000 in Social Security benefits (Box 5). When preparing her federal income tax return, what is the primary purpose of this form for Melissa?

To determine the exact amount of Social Security taxes she paid during her working years.

Correct Incorrect Correct answer

To report the total amount of Social Security benefits she received so the IRS can determine how much, if any, is taxable.

Correct Incorrect Correct answer

To claim an exemption from federal income tax on her Social Security benefits.

Correct Incorrect Correct answer

To calculate the amount of Medicare premiums that will be deducted from her future Social Security payments.

Correct Incorrect Correct answer

Final Exam – Annual Federal Tax Refresher#3

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